A new bill introduced in the Italian Senate seeks to implement a 2% levy on all domestic football bets, aiming to create a dedicated funding source for the country’s football system.
Senator Paolo Marcheschi presented Bill 1902 on May 14, 2026, as part of a broader legislative package addressing ongoing issues within the Italian football sector, including escalating club debts, decreasing competitiveness, and challenges in youth player development.
The bill was assigned to the 7th Standing Committee for drafting on July 2, 2026, with an expected implementation date of January 1, 2027.
This levy will be applied to all domestic football wagers within Italy—both at physical betting venues and online. It encompasses matches organized by the Italian Football Federation (Federazione Italiana Giuoco Calcio, FIGC) along with its associated professional and amateur leagues, amounting to 2% of the stake of each bet.
Under the proposed regulations, licensed concessionaires processing football bets will be responsible for transferring the 2% charge to FIGC on a quarterly basis. Rules regarding the implementation, including payment and reporting measures, will be established by the Ministry of Economy and Finance and the government's sports delegate within six months after the law takes effect.
The FIGC will be tasked with redistributing the collected funds according to established minimum criteria. At least 50% of the funds must support youth development initiatives, covering areas such as women’s youth football training, the cultivation of homegrown talent, public sports infrastructure, and FIGC localized training centres. Additionally, 30% of the funds will target social initiatives designed to prevent gambling problems and reduce dropout rates from sports, particularly among youth. The remaining 20% is earmarked for women’s football and grassroots amateur football schools (scuole calcio).
The idea of such a levy has been discussed among industry leaders for some time. Gabriele Gravina, the outgoing president of FIGC, advocated for a levy on gambling turnover or winnings linked to football betting in April, supporting it in an 11-page report to the Committee on Culture, Science and Education of the Chamber of Deputies. Gravina contended that adopting this measure would entail only adapting an existing European directive to Italian law.
He presented the levy as a partial solution for advancing Italian football, outlining a revenue-neutral framework that would balance the new levy with a corresponding decrease in the state's current PREU (prelievo erariale unico) tax on fixed-odds football wagers. The goal was to redirect approximately €230 million ($262.8 million) annually from state funds to a tailored football fund under the management of FIGC.
The bill emphasizes that the levy should not be considered as state aid but rather as a means of fostering a self-sustaining football ecosystem. FIGC will be mandated to produce an annual certified report detailing the funds collected and their subsequent distribution, which must be submitted to the prime minister’s office each year.
This is not Italy's first instance of implementing levies related to its regulated betting market. The primary fiscal tool in use is the PREU tax, a single tax applied to wagers based on the amount played, affecting Amusement with Prizes (AWP) and Video Lottery Terminals (VLT) as established by the 2001 Financial Law. Currently, the tax rates stand at 24% for AWP bets and 8.6% for VLT bets.
Betting operators are also subject to comprehensive regulatory measures enforced by the Agenzia delle Dogane e dei Monopoli (ADM), which include anti-money laundering and advertising regulations.
With clubs facing reported debts totaling around €5.5 billion, the proposed levy represents a potential new revenue avenue for these clubs. Gravina’s report highlighted the expected benefits of boosting youth development programs, enhancing stadium infrastructure, and addressing issues related to problem gambling.
